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ACCT 212: Principles of Accounting II
3.00 Credits
Mountain State University
Prereq: 211. Continued study of the principles and practices of accounting. Topics include partnerships, corporate accounting, analysis of financial statements, stocks and bonds, and budgeting. All; ISP, ISW.
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ACCT 212 - Principles of Accounting II
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ACCT 310: Computerized Accounting
3.00 Credits
Mountain State University
Prereq: 212. A study of the processing of accounting data in a computerized environment. Covers the operation of the general ledger, accounts receivable, accounts payable, fixed assets, payroll, and financial statement preparation. ISP only.
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ACCT 310 - Computerized Accounting
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ACCT 314: Accounting and Information Systems
3.00 Credits
Mountain State University
Prereq: 212. Coreq: 330. The study of overall data flow systems, emphasizing financial information and computerized systems for accounting. F; ISP.
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ACCT 314 - Accounting and Information Systems
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ACCT 330: Intermediate Accounting I
3.00 Credits
Mountain State University
Prereq: 212. Theory, valuation, analysis, and presentation of accounting data. F; ISP, ISW.
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ACCT 330 - Intermediate Accounting I
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ACCT 331: Intermediate Accounting II
3.00 Credits
Mountain State University
Prereq: 330. A continuation of the study of financial accounting; includes equity, earnings per share, investments, and revenue recognition. Sp; ISP, ISW.
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ACCT 331 - Intermediate Accounting II
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ACCT 332: Intermediate Accounting III
3.00 Credits
Mountain State University
Prereq: 331. Further study of financial accounting; includes pensions, leases, error analysis, statements of cash flows, and full disclosures in financial reporting. F; ISP, ISW.
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ACCT 332 - Intermediate Accounting III
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ACCT 335: Federal and State Taxation I
3.00 Credits
Mountain State University
Prereq: 212. Problems and procedures of income tax accounting for individuals and small businesses. F; ISP.
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ACCT 335 - Federal and State Taxation I
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ACCT 336: Federal and State Taxation II
3.00 Credits
Mountain State University
Prereq: 335. Problems and procedures of income tax accounting for corporations, partnerships, and estates and trusts. Sp.
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ACCT 336 - Federal and State Taxation II
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ACCT 345: Fraud Examination
3.00 Credits
Mountain State University
Prereq: 212. Examines concepts, techniques, and methodologies used in fraud discovery and documentation. Focus on accounting records and information, analytical relationships, and awareness of fraud penetration and concealment schemes common to white-collar crime. F.
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ACCT 345 - Fraud Examination
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ACCT 360: Cost Management
3.00 Credits
Mountain State University
Prereq: 212. Fundamentals of cost determination and the study of financial data required by management for budgeting, reporting, and analyzing performance. F, Sp; ISP.
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ACCT 360 - Cost Management
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